Research On The Construction Of Value-added Internal Auditing System Of A Rural Commercial Bank

The process of global economic integration is accelerating,the economic linkage is increasing,the degree of liberalization of the complicated and changing international financial market is increasing day by day,and the competitive situation is becoming more and more serious.Especially in the RMB to join the special drawing rights(here in after referred to as SDR),making the domestic and international financial cycle more closely linked to the domestic and international market interaction more frequently,which directly affects the domestic exchange rate and interest rate of internal and external environment The Facing the increasingly complex exchange rate and interest rate environment,commercial banks' business and risk management levels will face unprecedented challenges.A rural commercial bank as the core strength of the financial industry to promote local economic development,facing the severe economic situation,we must continue to strengthen their own changes,improve core competitiveness.As one of the four cornerstones of corporate governance,the internal audit department should speed up the transformation and upgrading,change the audit perspective,from the strategic perspective,play its role in the field of internal control and risk management,to achieve the goal of increasing the value of the organization,To protect A rural commercial bank continue to sound business.Therefore,how to effectively play the role of internal audit to increase the value of the organization,has become the current A rural commercial bank in the process of internal audit transformation of the work of the focus.This paper focuses on the internal audit of A rural commercial bank,and studies the internal and external status of value-added internal audit by using the domestic and foreign audit of A rural commercial bank as the research object.It aims to construct the A rural commercial bank Value-added internal audit system.First of all,based on the basic theory of' value-added internal audit,this paper analyzes the current situation of internal audit of A rural commercial banks and finds that the functions of internal audit are not effectively played,the existence of independence is lack of,the scope of audit is narrow,the technical means are backward,And the lack of audit personnel and other issues,while the causes of the problem were analyzed,and elaborated A rural commercial banks to carry out value-added internal audit of the necessity;Secondly,A rural commercial bank internal audit of the specific circumstances,from the objectives,Methods and content of four aspects,the construction of A rural commercial banks value-added internal audit system,and in A rural commercial banks application;Finally,from the optimization of value-added ideas,improve the audit system,innovation audit technology,promote the construction of four aspects of personnel to ensure value-added internal audit in the A rural commercial bank in the effective development.The construction of value-added internal audit system can effectively solve the problems existing in the internal audit of A rural commercial bank,play the role of internal audit to increase the value of the organization,and also have some guiding significance for the development of internal audit work of other commercial banks.